State Filing - Introduction
Typically, states require filing for W-2s, W-2Gs, and various 1099s. Many states have specific requirements for e-filing and paper filing returns. Since each state operates differently, it is important to review your state requirements prior to filing a 1099 or W-2 Form. ExpressTaxFilings offers the unique advantage of seamless and simple electronic filing for both your W-2s and 1099s
Who is required to file with a state?
Most states require filing for all state residents that have had or that should have had income tax withheld, or for any non-residents working within the state in question, unless the state in which the employee resides in has a reciprocal agreement with the state in question.
What are the most common 1099s employers are required to file?
Though each state has its own set of regulations, typically Forms 1099-MISC, DIV, INT, and R are required to be filed with the state, regardless of its participation in the Combined Federal/State Filing (CF/SF) program.
What are the most common ways to file with a state?
Most states allow paper filing with limits on the amount of forms that may be paper filed. After that limit is reached, states usually require e-filing.
Is state filing annual?
In some cases, yes, but the requirements vary from state to state and include quarterly, monthly, and semi-weekly filing.
Do I need to notify the IRS when I have filed my state returns?
No, the IRS does not need to be notified of your filing with your state(s).
Do I need to register with a state?
Most states require you to register your business with their respective Departments of Revenue, but some do allow for the use of only your EIN.
When are the due dates for state filing?
Every state has its own requirements and due dates for filing applicable forms. To be sure, you should check with your local or applicable state Department of Revenue.
Form 1099 is used when a taxpayer has received income from sources other than a wage-paying job. There are eleven (11) different variations to the 1099, and the type of income being reported will determine which Form you need to use.
Form W-2 is where employers report employees’ annual earnings and taxes withheld at the end of each year. The employer is required to send a copy of the completed W-2 to the IRS, the employee, and possibly any states for whom state taxes were withheld. Employers filing over 250 forms to the IRS must file electronically.
State Filing Due Dates
Tax Year 2015 / Calendar Year 2016
|State Name||W-2 E-filing Due||1099 E-filing Due|
|Alabama||February 29th||March 31st|
|Arkansas||February 29th||March 31st|
|Colorado||February 29th||March 31st|
|Connecticut||February 29th||March 31st|
|Delaware||March 31st||March 31st|
|District of Columbia||February 1st||March 31st|
|Georgia||February 29th||March 31st|
|Hawaii||February 29th||March 31st|
|Idaho||February 29th||March 31st|
|Indiana||February 29th||March 31st|
|Kansas||February 29th||March 31st|
|Maine||February 29th||March 31st|
|Massachusetts||March 31st||March 31st|
|Michigan||February 29th||March 31st|
|Minnesota||February 29th||March 31st|
|Mississippi||March 31st||March 31st|
|Missouri||February 29th||March 31st|
|Montana||February 29th||March 31th|
|Nebraska||February 29th||March 31th|
|New Jersey||February 29th||March 31st|
|New Mexico||February 29th||March 31st|
|North Carolina||February 29th||March 31st|
|North Dakota||February 29th||March 31st|
|Ohio||February 29th||March 31st|
|Pennsylvania||February 1st||March 31st|
|Rhode Island||February 29th||March 31st|
|South Carolina||February 29th||March 31st|
|Utah||March 31st||March 31st|
|Vermont||February 29th||March 31st|
|Virginia||February 1st||March 31st|
|West Virginia||February 29th||March 31st|
|Wisconsin||February 1st||March 31st|
* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.